This type of soft attention is computationally wasteful, however. The blacked-out parts of the input do not contribute to the results but still need to be processed. It is also over-parametrised: sigmoid activations that implement the attention are independent of each other. It can select multiple objects at once, but in practice we often want to be selective and focus only on a single element of the scene. The two following mechanisms, introduced by and
Womens Presence PushUp Everyday Bra Marie Meili Pre Order Sale Online Discount Pre Order Fake ikb9oqSvps
, respectively, solve this issue. They can also resize the input, leading to further potential gains in performance.

Gaussian attention works by exploiting parametrised one-dimensional Gaussian filters to create an image-sized attention map. Let
a
y
∈
R
H
a
y
∈
R
H
and
a
x
∈
R
W
a
x
∈
R
W
be attention vectors, which specify which part of the image should be attended to in
y
y
and
x
x
axis, respectively. The attention masks can be created as
a
=
a
y
a
T
x
a
=
a
y
a
x
T
.

As we muddle our way through tax preparation, we tend to focus on the little things, like whether to deduct 100 percent of your internet connection or if that lunch with a friend really counts as an expense. But we should also be asking ourselves a bigger question about the future: Is this the year to incorporate?

The answer depends on your income—and your comfort level with personal liability. Remember that LLC stands forlimited liability company. If you have an LLC and get sued for an article you write—
which does happen
—the LLC will help limit your exposure and shield your personal assets.

Sole proprietors benefit under new tax law

You don’t need to form an LLC to take advantage of a 20 percent qualified business income deduction under the recently enacted Tax Cuts and Jobs Act, according to Brad Paladini, tax attorney at
Paladini Law
.

“The twenty percent deduction is for pass-through businesses including partnerships, S-corps, and LLCs,” he said. “The deduction is also for sole proprietorships, which a lot of tax professionals are unaware of. So you do not need to incorporate to get the benefit of the deduction.”

An LLC requires extra paperwork follow-up

Starting an LLC comes with both extra work and hidden costs. You’ll need to pay a filing fee for the LLC forms (usually a few hundred dollars, though it varies by state). Then you’ll have to register your business name, open a bank account, and keep up with your state’s reporting requirements. There’s a chance you may need a registered agent as well, someone who can receive official communications and legal documents on your behalf.

1.
Is incorporation worth the extra time and money involved?
If you’re relatively new to freelancing, probably not. If you’re established and in it for the long haul, maybe.

2.
Is your freelance income stable and growing?
Incorporating is a growth move, but incorporating by itself won’t help you get new clients. Think of it as something to consider after you’ve already proven you can build something worthwhile.

3.
Are you planning to hire any contractors or employees?
Once you get to the point when you’re regularly hiring people, it might be time to think about incorporation.

The C Corp could be a better alternative

Once your taxable income passes $157,500 (if you’re single) or $315,000 (if you’re married), you start to lose the benefits of the 20 percent qualified business deduction. Those benefits phase out completely if your income passes $207,500 (single) or $415,000 (married).

For anyone in this (enviable) situation, Paladini suggests becoming a C Corp, which is now taxed at 21 percent compared to the previous 35 percent rate.

Get professional advice

If you are considering incorporating in 2018, you should probably set up a meeting with a certified public accountant (CPA)—or find a CPA if you don’t already have one. Be aware that they might ask you to wait until after tax season to have the conversation or start the incorporation process if you reach out to them in March.

Even if incorporating doesn’t make financial sense right now, you can spend 2018 building your portfolio, landing new clients, and working to
become a six-figure freelancer
. By the time you hit that income milestone, you might be ready to file those forms and take your career to the next level.